Kansas legislation · 2025-2026 Regular Session
Kansas SB397: Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year
Status: In committee, April 10, 2026
What the bill says
An act concerning taxation; relating to the homestead property tax refund act; providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year; amending K.S.A. 79-4522 and repealing the existing section.
From the introduced text, January 27, 2026:
AN ACT concerning taxation; relating to the homestead property tax refund act; providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year; amending K.S.A. 79-4522 and repealing the existing section. Be it enacted by the Legislature of the State of Kansas: Section 1. K.S.A. 79-4522 is hereby amended to read as follows: 794522. (a) Except as provided in subsection (b), a person owning or occupying a homestead for which the appraised valuation for property tax purposes exceeds $350,000 in any year shall not be entitled to claim a refund of property taxes under the homestead property tax refund act for any such year. (b) For tax year 2026 and all tax years thereafter, a person who received a refund under this act or a credit pursuant to K.S.A. 79-32,263, and amendments thereto, for any previous tax year when the person's homestead had an appraised valuation not exceeding $350,000 shall not lose eligibility for any subsequent tax year in the event that the appraised valuation of such homestead exceeds $350,000 for any such subsequent tax year if the person otherwise satisfies the statutory requirements for such a refund …